Yes — truck stop shower fees and paid parking are deductible business expenses for owner-operators, since both are ordinary costs of life on the road that exist specifically because of the job. Shower fees at truck stops are a straightforward deductible expense, since staying clean and rested is a necessary part of doing the work safely, and the cost only exists because you're away from home for business. The same logic applies to paid overnight parking, whether at a truck st

Yes — your makeup kit, brushes, and the products you restock for client use are deductible business expenses, but makeup you wear personally or products you'd buy regardless of client work don't qualify. Initial kit-building costs (foundation, palettes, brushes, sanitizing supplies) and ongoing restocks of client-use products are ordinary and necessary costs of the business, so they're fully deductible. Higher-cost items, like a professional kit case or lighting setup for on-